TMI Short Notes

TMI Short Notes on various issues

41. Navigating DTAAs: A Comparative Analysis of India, Netherlands, France, and Switzerland

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42. The OECD Membership Puzzle: Interpreting 'Is' in Double Taxation Agreements

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43. The Dual Life of Treaties: Understanding Their Enforcement in Indian Law

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44. Bail, Arrest, and Rights: A Close Look at Recent PMLA Judgment

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45. Classifying Data Collection Devices in Import Regulations: The Kronos 4500 Touch ID Terminal Case

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46. The Power to Rectify versus Power to review of assessment order: Tax Assessments

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47. From Land Transactions to Money Laundering: A Legal Odyssey

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48. Assessment Proceedings and Validity of Section 143(2) Notices: Jurisdictional Clarity and Monetary Limit

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49. Landmark Judgment on Admissibility of Electronic Evidence: A Legal Analysis

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50. Eligibility of Input Tax Credit (ITC) for purchases made during the manufacturing process of goods: Analyzing the UP VAT Act Judgment

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51. Refund of IGST in SEZ Transactions: Legal Insights

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52. Unexplained Cash Deposits and Section 115BBE: Applicability of Higher Rate of Tax

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53. Classification of goods and the reliance on technical reports for legal decision-making.

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54. Section 127 of the Income Tax Act: A Case Study on Jurisdictional Transfer

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55. Interpreting Sections 22, 23, and 24: Taxation of Notional Rental Income from House Property and Vacancy Allowance

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56. Section 153A and Income Tax Assessments Post Search and Seizure Operations: Exploring the Role of Incriminating Material in Legal Adjudication

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57. Analysis of Judicial Approach in Tax Evasion through Accommodation Entries: A Case Study

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58. Adhering to Procedural Norms: The Importance of Timely Filing of Cross Objections

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59. The Taxation of Cooperative Societies: A Legal Analysis of Deduction Eligibility U/s 80P

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60. Analyzing Section 43B's Application in Service Tax Liabilities: A Legal Perspective.

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61. Assessing the Enforceability of Section 148 Notices Post-Assessee's Demise: Legal Heirs and Income Tax Proceedings

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62. Balancing Tax Provisions and Circulars: Insights from a Refund of Unutilized ITC due to an Inverted Tax Structure Case under CGST Act

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63. Typographical Error in E-way Bill and GST Penalty: A Legal Analysis

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64. Analyzing the Threshold for Criminal Prosecution in Cases of Non-Compliance with Income Tax Laws

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65. The Supreme Court's Interpretation of IBC: Balancing Stakeholder Rights and Procedural Efficiency

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66. Timeliness and Validity of Charitable Trust Registrations under Section 80G: A Legal Examination

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67. Navigating the Nuances of Income Tax Reassessment Post-Finance Act 2021: Resetting the Clock in Tax Reassessments

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68. Interpretation of Reverse Charge Mechanism in Raw Cotton Purchases: The Role of Kacha Arhtia

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69. The Source Rule in International Taxation: Tax Implications for Non-Resident Service Providers

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70. Taxation of 'Success Fees' in International Transactions: The Nexus Doctrine: Situs of residence and Situs of source of income

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71. TDS and International Transactions: Categorization of Payments under the ambit of "royalty" or "fees for included services (FTS)"

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72. Assessment u/s 153C and Unexplained Investments: A Case Study in Legal Reasoning

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73. Delhi High Court Elucidates on the Scope of Section 80IA in the Context of Business Expansion: Interpretation of 'Undertaking'

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74. Penalty Limitations and Reasonable Cause: Navigating the Nuances of Tax Penalties

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75. Joint Insolvency Applications in Real Estate and Fulfillment of Threshold under IBC: Limitation and Validity of Claims

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76. Digital Authentication in Tax Notices and the Interplay of Sections 61 and 74 in GST Law: Exploring Natural Justice and Verification Processes in GST Compliance

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77. Confirmation of GST demand by adjudicating Show Cause notice u/s 73: Procedural Requirements and Fair Hearing

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78. Customs Duty of an EOU and the Fate of Obsolete Imports: Destroying Obsolete Goods without Paying Duty

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79. Understanding the Bail Denial: Case Analysis of a Money Laundering Offense

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80. When Taxpayers Make Mistakes in Filing GST Returns: Understanding the Legal Aspect of GST Rectification

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81. Navigating Insolvency Proceedings: Understanding CoC's Role and Section 65 of IBC in Corporate Liquidation

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82. In-depth Legal Examination of a High-Profile Tax Evasion and Forgery Case: Bail Application Denied

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83. Unraveling the Inverted Duty Structure: Complexities of ITC Refunds in GST

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84. Reasonable Time for Adjudication of Show Cause Notice (SCN): The law requires authorities to exercise their powers within a reasonable period.

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85. Navigating the Legal Labyrinth of Second-Hand Goods Import: The Intersection of Trade Policy and Judicial Interpretation

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86. Income Tax Return Delays: High Court Rules on Tax Authority's Decision-Making Boundaries

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87. Navigating Tax Law Complexities: judicial approach towards the adjudication and appeal process

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88. The Interplay of Sales and Bogus Purchases in Tax Evasion Cases: Assessing Tax Evasion Allegations

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89. Proportionality and Evidence in Tax Assessments: Accommodation entries, Bogus Purchase and Estimation of Gross Profit (Income)

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90. Judicial Scrutiny of Tax Deducted at Source (TDS) Non-Deposit: Protecting the Rights of Taxpayers Against Employers' Failure to Deposit TDS

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